CPC 35, 36, 44 and 45 Separate, combined and consolidated statements

Program:

• CPC 35. Overview. Preparation of separate statements. Disclosure.
• CPC 36. Overview. Control, power, returns, relationship between power and returns. Accounting requirements. Participation of non-controllers. Loss of control.
• CPC 44. Overview. Definitions, form and content of the combined statements, instructions for preparation, circumstances in which they are presented and when there are entities with shared control. Pro forma combined statements.
• CPC45. Significant judgments and assumptions. Participation in subsidiaries. Participation in joint and affiliated businesses. Participation in unconsolidated structured entities.